Title
City of Manila vs. Vda. de Roxas
Case
G.R. No. 39671
Decision Date
Jun 29, 1934
The court upheld the entitlement of private property owners to compensation for taxes paid under protest during expropriation, reinforcing the necessity of compensating owners for lost use when immediate possession is taken.
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Case Digest (G.R. No. 39671)

Facts:

  • The City of Manila is the plaintiff and appellant.
  • Salvador Roxas y Elio and others are the defendants, with Maria Elio Viuda de Roxas and Cu Unjieng e Hijos as appellees.
  • The case arose from expropriation proceedings initiated by the City of Manila to acquire lands owned by the defendants.
  • The expropriation occurred without immediate compensation, leading to disputes over taxes owed by property owners during dispossession.
  • The Court of First Instance of Manila ruled in favor of the property owners, awarding them reimbursement for taxes paid under protest.
  • The City of Manila appealed, raising procedural and factual questions not preserved for review.

Issue:

  • (Unlock)

Ruling:

  • The Supreme Court affirmed the orders of the Court of First Instance of Manila.
  • The court ruled that property owners are entitled to reimbursement for taxes and assessments paid during dispossession.
  • It held that the state must...(Unlock)

Ratio:

  • The decision was based on the principle of just compensation mandated by law.
  • The court emphasized that property owners should not bear the financial ...continue reading

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